Western Australian Consolidated Acts

BETTING CONTROL ACT 1954 - SECT 18B

18B .         Assessments, and additional levy

        (1)         Where the Commission finds that money in respect of any annual licence fee, or any bookmakers’ betting levy or further levy is payable by any bookmaker or any racing club, the Commission may — 

            (a)         assess the amounts of money paid or promised as the consideration for bets and in respect of which a liability exists for the payment of such a fee or any bookmakers’ betting levy; and

            (b)         calculate the fee or levy payable.

        (2)         Where — 

            (a)         the Commission is unable to ascertain the amount of money due in respect of any annual licence fee or as bookmaker’s betting levy or further levy properly payable by reason of a bookmaker or racing club failing to keep or deliver any return or other record, or to furnish any information, as and when required by this Act or by the Commission, or because the Commission has reason to believe or suspect that any record delivered or information furnished is materially incomplete and inaccurate; or

            (b)         for any other cause the Commission has reason to believe or suspect that any bookmaker or racing club is liable to pay any annual licence fee or any bookmakers’ betting levy, whether or not a return was delivered,

                the Commission may cause an assessment to be made of the amount of fee due or upon which, in the judgement of the Commission, bookmakers’ betting levy or further levy ought to be levied.

        (3)         Where an assessment under subsection (2) is made in relation to any bookmaker or racing club — 

            (a)         the Commission shall cause notice in writing of the assessment of any money due in respect of an annual licence fee, or the bookmakers’ betting levy or further levy, and of any additional levy payable under subsection (5), to be served on the bookmaker or racing club together with the calculation of, and reasons for, such assessment; and

            (b)         the bookmaker or racing club on whom the notice is served shall be liable to pay the amount in respect of the annual licence fee, or of the bookmakers’ betting levy or further levy, and any additional levy, in accordance with the notice of assessment on or before the date specified in that notice, except in so far as the bookmaker or racing club may establish that the assessment is excessive.

        (4)         An omission to give the notice required by subsection (3) does not invalidate any assessment or calculation made under this section.

        (5)         A bookmaker or racing club which becomes liable to pay in respect of an annual licence fee or any bookmakers’ betting levy or further levy by virtue of an assessment made under subsection (2) shall also be liable to pay, by way of penalty fee or additional bookmakers’ betting levy, an amount equal to the amount of the fee or levy payable by virtue of that assessment but the Commission may, for reasons which the Commission thinks sufficient in any particular case, remit that penalty fee or the additional levy, wholly or in part.

        (6)         Where the Commission finds that an omission has been made from a record required to be made or a return required to be delivered under this Act in respect of any amount which the Commission has reason to believe or suspect represents a bet made, the Commission may determine that the bet of that amount was made and may cause an assessment to be made under subsection (2) as though information had been furnished which was materially incomplete and inaccurate.

        [Section 18B inserted by No. 11 of 1992 s. 41; amended by No. 63 of 1995 s. 61; No. 13 of 2002 s. 18; No. 35 of 2003 s. 102.]

        [Heading inserted by No. 35 of 2003 s. 101(4).]